Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
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